Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
ISSN: 2221-0741
Vol. 6, No. 5,31-38, 2016
AbstractThe technology plays an essential role and help the organizations to work better and maximizing their operation
achievements. The IT auditor plays an increasingly important role in helping organizations to manage and respond to risks. The aim
of this paper is to gather some of the internal auditors skills to be available for other auditors in education institute and collect the
experiences of the auditors to design a system and also help internal auditors to manage their tasks in a systematic way by automating
the accounting files. The proposed system will help the internal auditor to take good, fast, and more accurate decisions and to provide
an internal auditing system for education institute. The study used the object-oriented models to design the internal auditing system.
Keywords- IT Auditor; Object Oriented Model; Internal Auditor; Education Institute; Accounts Auditing; UML.
I.
INTRODUCTION
There are many types of audits; the internal audit activity will
determine which kind of audit process (or a combination) to
perform based on a formal risk assessment process. A financial
audit reviews the recording and reporting of financial
transactions. The purpose of this type of audit is to provide
management with assurance that financial information is
complete and accurately recorded in the municipalities financial
records and that these records support the information shown in
the financial reports [13].
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LITERATURE REVIEW
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III.
METHODOLOGY
System Analysis
Information about internal auditing was collected and data
extracted from books, papers, web sites, and mainly from human
auditors. Data were gathered from the internal auditors by asking
question, some interviews made with the employees of the
department of internal audit in the education institutes.
System Design
In this step the dataflow diagrams (DFD) for the proposed
system was described, and the entities of the internal auditing
system were modeled as objects.
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Internal
Expected vulnerable auditing
Auditing
area and auditing reports
System
Internal
Auditor
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Fees Subsystem
Matching Fees
Data with
standards
Reporting
Verify Fees
Laws
Internal
Auditor
Reporting imposed laws
contravention
Reporting
PayRoll System
Matching wages
Feed up the wages and
and employees
employees data
Data with standards
Internal auditor
Reporting
Category or services
breaches
Check fees
category and
each fee service
Reporting
Check the
administrative
structure of the unit
Reporting
Reporting
Internal auditor
Reporting
Reporting
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-studying
Student
-StdName
-StdCollage
+ClcStdInc()
+ChkFeeLaw()
**
-paying
1
1
-imposing
CollageFee
UnderGradStd
GradStd
-StdID
PostGradStd
-StdID
-StudyProgram
-FeeID
-FeeName
-FeeAmount
-FeeStatus
-FeeCollage
+ClcClgFee()
+ChkFeeCategory()
Associate Professor
Assistant Professor
Lecturer
Teaching assistant
Employee
-EmpID
-EmpName
-DegreeID
-JobID
-StatusID
1
-receives
-borrow
1
1
0..1
EmpSalar
Loan
-EmpID
-EmpName
-LoanStrtDate
-LoanEndDate
-LoanAmount
-LoanDeduction
-includes
0..1
-EmpID
-MonthSal
-YearSal
-CashflowID
-CashflowAmount
-CashflowType
-DegreeID
-JobID
+ClcEmpSal()
+ClcEmpDeduct()
DegreeSalar
-DegreeID
-includes -DegreeName
-AllownceID
-AllownceAmount
0..* 1
-DeductionID
-DeductionAmount
+ClcDegSal()
1
-consist
of-consist of
1
DegreeDeductio
DegreeAllownc
-DegreeID
-DeductionID
-DeductionAmount
+ChkDeductLegal()
-DegreeID
-AllownceID
-AllownceAmount
+ChkAllowLegal()
student name, the paid fees, the semester, notes that explain the
reduction and the increment of the paid fees from the imposes
fees, and the collage.
After login into a main form which ensures the privacy of the
auditing process and details. The interface gives the internal
auditor two choices to perform, the incomes auditing and the
outgoings auditing.
incomes auditing
The incomes auditing interface appear when the incomes
auditing button was pressed, this screen gives the internal
auditor two choices for incomes auditing, auditing the collage
incomes and auditing expected incomes, and also gives the
ability to go back for the main screen to choose another type of
files to audit it. The internal auditor select the collage he/she
wish to audit its incomes from the list of collages impeded, thus
the fees of the selected collage will be audited and the audit
results displayed, the results represent the student number, the
Outgoings Auditing
Firstly, the outgoings of the current month were
representing, and the following details will display: the
employee number, the employee name, and the employee wage.
Then the auditor has two options of auditing, audit the
employees compensation, and confirmations of outgoings.
Results of auditing employees wages detail the results of
auditing process in the compensation, listing the employee
number, the employee name, the employee working degree, the
employee status, the employee last wage, the wage modification
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which illustrate in form of signs the differ between the last wage
and prior wage of employee, and the notes that state the reasons
of the modification and the details of modification. The results
of auditing process on the outgoing according to their
confirmations, detailing the exchange item, the actual
expenditures, the confirmed expenditures which generated by
the auditing system using the existing information about the
employees and their factual compensation, and notes that
explain the reasons of differ between the actual expenditures
value and the confirmed expenditures value.
The results show that the system is expected to reduce the
complexity of internal auditing environment, the internal
auditor need not to remember the details of the last auditing
process or go back and match the earlier files and results of the
earlier proceeded audit, also help the auditor to take a good
decision.
The proposed system also has reduced some sources of error
and inconsistency which appear in internal auditing process like
the judgment errors that occur when there is a departure from a
generally accepted criterion, judgment inconsistencies that
occur whenever there is a difference between judgments, given
the same data set and objectives, regardless of whether a
generally accepted criterion exists, an error in overall judgment
occurs when the auditor issues an incorrect audit opinion, and
the inconsistency in overall audit judgments occurs when
different auditors render significantly different audit opinions
based upon an identical set of financial statements and an
identical set of audit evidence. Also, it increases the verifiability
of different views in the internal auditing process, agreeing with
Hogarths opinion.
V.
CONCLUSION
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